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The ld. AR asserted that where the proceedings from first notice issued for reopening assessment are still pending, second notice issued u/s 147/148 of the Act for reopening is bad in law.The second plank of argument against reopening of assessment by the ld. AR of the assesse is, that the second notice for reopening was issued beyond the period of four years.The third argument of ld. Authorized Representative of the assesse against reopening is that the Assessing Officer while taking permission from the CIT for issuing notice under section 148 of the Act has expressed his opinion that thecaseis time barred and hence, cannot be reopened again.

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Sec. 147 & 148 of Income Tax Act, 1961—Reassessment—CIT has granted permission to the Assessing Officer for initiating reassessment proceedings without properly examining reasons for reopening and the reassessment proceedings were initiated beyond period of four years and nowhere in the reasons it has been brought out that the assessee has failed to disclose fully and truly all material facts necessary for the assessment and CIT has not recorded his satisfaction on the reasons recorded by the Assessing Officer for reopening, further, the Assessing Officer had brought the fact to the notice of CIT that earlier notice was issued under section 148 , however, no assessment order under section 143(3) r.w.s. 147 was passed within time barring limit, hence, the case cannot be reopened again and CIT without commenting on the observations made by the Assessing Officer, approved permission for reopening the assessment and the permission was granted in a mechanical manner without application of mind, thus, notice u/s 148 is held invalid, reassessment proceedings arising therefrom are vitiated and hence, liable to be quashed. - JOHNSON & JOHNSON PRIVATE LIMITED V/s ADDI. DIT - [2020] 28 ITCD Online 015 (ITAT-MUMBAI)